Purpose: This paper aims to consider data for listed companies in Bahrain Bourse to determine whether companies practice earnings management (EM). Further, the effect of a set of corporate governance characteristics on EM practices is examined. Design/methodology/approach: The EM level was...

Purpose: As reporting environmental, social and governance (ESG) information is not yet mandatory in all countries, it is intriguing to understand ESG’s underlying driving mechanisms. This study aims to investigate ESG determinants in the banking sector of the Middle East and North Africa...

Purpose: This study aims to investigate the moderation role of the percentage of women in the country labour force in the relationship between firm-level governance factors (board size, institutional ownership, ownership concentration, board independence, performance, firm size, firm’s risk...

This study aimed at identifying the extent of applying the Balanced Scorecard to assess performance of Al-Aqsa Media Network Institution (AMNI). The study used primary and secondary data to achieve objectives of the study. A questionnaire was distributed to a sample of (65) employees. The study...

This paper uses Meta-Analysis technique to a set of previous empirical studies to investigate the relation between audit firm characteristics (e.g. audit fees, audit firm size, non-audit services, auditor-client tenure) and audit quality. Hunter et al. (1982) test is used as the Meta-Analysis...

There are several tools that can help investors and other stakeholders in the assessment of the going-concern status of the company. Among other statistical failure prediction models and audit reports of auditors can be of benefit. In this article, we evaluate how valid and accurate statistical...

1. Under the COVID Pandemic: Is it the springtime for Forensic Accounting Field to Blossom? -- 2. Co-movement among COVID-19 pandemic, crude oil, stock market of US and bitcoin: Empirical evidence from WCA -- 3. COVID-19 surprises in China and in the USA: which is useful in explaining the...